Netherlands - Regulatory Documentation and Country-by-Country Reporting Requirements
- D. Oosterhoff
- International Transfer Pricing Journal, 2016 (Volume 23), No 1
- 8 January 2016
The Senate of the Dutch Parliament on 21 December 2015 has passed the legislative proposals that will implement country-by-country reporting in line with Action 13 of the OECD’s BEPS Project. The author considers the likely impact of the coming changes and the future outlook in the country.